Section 9(6)(b) in Daman and Diu Value Added Tax Regulation, 2005

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Daman and Diu - Subsection

Section 9(6)(b) in Daman and Diu Value Added Tax Regulation, 2005

(b)the goods so purchased or goods manufactured out of such goods so purchased are to be exported from Daman and Diu, by way of transfer to a -

(i)consignment agent who is not residing in Daman and Diu and such transfer is not by way of sale in the Daman and Diu; or

(ii)branch of the dealer when such branch is located outside Daman and Diu and such transfer is not by way of sale in the Daman an Diu,